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Real Estate | Corporate Law | Tax Planning
Estate Planning | Tax Related Links | Legal Links

 

Real Estate Articles

Offers to Purchase Real Estate in Massachusetts: Buyers and Sellers Beware Many real estate buyers execute an Offer to Purchase without realizing that they are entering a binding contract. Recent Massachusetts court decisions and their implications are examined. more...

Corporate Law Articles

Denial of Installment Sale Treatment In a revenue-raising measure, the tax law signed in December prospectively prohibits the use of the installment method of reporting the gain on the sale of an asset by an accrual method taxpayer. more...

Preventative Law: An Annual Check-up with Your Attorney May Be the Right Medicine more...

Liability Insurance: Do You Have Adequate Coverage? more...

 

Tax Planning Articles

Increase in Unified Credit Probably the most publicized amendment to the estate and gift tax provisions of the Code was the increase in the unified credit from $600,000.00 to $1 million. more...
Denial of Installment Sale Treatment In a revenue-raising measure, the tax law signed in December prospectively prohibits the use of the installment method of reporting the gain on the sale of an asset by an accrual method taxpayer. more...
"Adequate Disclosure" in Gift Tax Returns On December 3, 1999, the IRS issued final regulations addressing the adequate disclosure of gifts on federal gift tax returns. more...
Charitable Split Dollar Change In a tax bill signed into law by President Clinton on December 17, 1999, Congress officially put an end to this tax scheme. more...
Increase in Annual Exclusion In addition to the one-time exemption outlined above, in 1997, Congress set in motion an increase in two other useful estate and gift planning benefits. more...
Deferring Capital Gain with Like Kind Exchanges In a like-kind exchange, a property owner exchanges his investment property for another investment property and the property owner will not recognize the capital gain inherent in his property. more...
Nonqualified Deferred Compensation Deferred compensation arrangements have been used by businesses to allow its employees and/or owners to defer the taxable income payable on account of their wages or other compensation.  more...

 

Estate Planning Articles

Estate Planning for Retirement Benefits The IRS issued proposed regulations pertaining to required minimum distributions from qualified retirement plans. Tamkin & Hochberg, LLP has prepared a memorandum to describe the proposed regulations and whether it may be advisable to have your retirement account distributions and beneficiary designations reviewed. more...
Increase in Unified Credit Probably the most publicized amendment to the estate and gift tax provisions of the Code was the increase in the unified credit from $600,000.00 to $1 million. more...
Naming your Revocable Living Trust as an IRA Beneficiary The IRS, in a series of rulings and regulations, has provided certain guidance in the area of how a revocable living trust could be named as the beneficiary of an IRA or 401(k). more...
Increase in GST Exemption A final estate and gift tax exemption that has been indexed for inflation, the generation skipping tax exemption, has been increased in 2000. more...
Time to Review your Estate Plan? While you may not want to constantly think about your estate plan, estate planning is a dynamic process. more...
Charitable Split Dollar Change In a tax bill signed into law by President Clinton on December 17, 1999, Congress officially put an end to this tax scheme. more...
Increase in Annual Exclusion In addition to the one-time exemption outlined above, in 1997, Congress set in motion an increase in two other useful estate and gift planning benefits. more...
A Primer on the Charitable Remainder Trust A charitable remainder trust is a trust established by an individual to provide someone of his or her choosing with current income, followed by a gift of property to a charity of his or her choice. more...

 

Tax Related Links

Internal Revenue Service
Massachusetts Department of Revenue
Social Security Administration
Tax Resources - A list of tax related web sites
Tax Analysts On-line
 

Legal Links

Martindale-Hubbell
Massachusetts Bar Association
Boston Bar Association
Massachusetts Lawyers Weekly
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